use Win32::OLE::Const 'Microsoft Excel';
$Win32::OLE::Warn = 2; # Don't Die on errors
my $file = 'c:\perl\projects\excel\format.xls';

my $Excel = Win32::OLE->GetActiveObject('Excel.Application')
	    || Win32::OLE->new('Excel.Application', 'Quit');
     
     
my $Book = $Excel->Workbooks->Open($file);
my $Sheet = $Book->Worksheets("sheet1");

$Sheet->Activate();
my @ranges = qw(a1 b1 c1) ;
foreach my $cell(@ranges){
    my $format = $Sheet->Range($cell)->{NumberFormat};    
    print "$cell : $format\n";
} 
$Book = $Excel->Workbooks->Close();
undef $Excel